Judgment Search Results Home > Cases Phrase: finance no 2 act 1977 section 19 substitution of new section for section 80rra Page 1 of about 242 results (0.134 seconds)

Commissioner of Central Exicise Ii Bangalore Vs. Ms Osnar Chemical P.L ...

Court : Supreme Court of India

Reported in : (2012)2SCC282

..... contended that since the period involved in these appeals is post substitution of clause (f) in section 2 of the act by act 5 of 1986, which gives an extended meaning to the expression manufacture by including in terms of sub-clause (ii) to clause (f), any process which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture, the ..... notice and vide order-in-original, dated 23rd april 2007, held that the aforesaid process carried out by the assessee amounted to manufacture of pmb in terms of section 2(f) of the act, irrespective of the fact whether such process was carried out on their own account or on job work basis and therefore, was dutiable. ..... 88/1/87- cx.3, dated 16th june 1987 and f.no.88/1/88-cx.3, dated 1st july 1988, issued by the department of revenue, ministry of finance, clarifying that blown grade bitumen produced by oxidation of straight grade bitumen is not liable to duty; learned senior counsel submitted that the present case is on a much better ..... the question which falls for consideration in all these appeals is whether the addition and mixing of polymers and additives to base bitumen results in the manufacture of a new marketable commodity and as ..... extended or artificial meaning to the said expression in 5 1961 (2) scr 14 : air 1961 sc 4126 (2006) 1 scc 7777 (2007) 4 scc 1558 1977 (1) elt (j199) (sc)relation to any goods, it has clearly specified it. .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... filed under article 226 of constitution of india praying to issue a writ of declaration or any other appropriate writ, order or direction under article 226 of the constitution of india, declaring that the provisions of section 65(105)(zzzzt) of the finance act, 1994 is beyond the legislative competence of the union of india under article 248 of the constitution of india, and void being repugnant to articles 14 and 19(1)(g) of the constitution of india and accordingly ..... filed under article 226 of constitution of india praying to issue a writ of declaration or any other appropriate writ, order or direction under article 226 of the constitution of india, declaring that the provisions of section 65(105)(zzzzt) of the finance act, 1994 is beyond the legislative competence of the union of india under article 248 of the constitution of india, and void being repugnant to article 14 and 19(1)(g) of the constitution of india and accordingly ..... the finance act, 2012 introduced section 66b as the new charging section with effect from 1.7.2012 for the levy of service tax on all services other than those ..... entry no.9 in the notification no.25/2012 is substituted as under:- services provided by way of temporary transfer or permitting the use or enjoyment of copyright (a) covered under clause (a) of sub-section (1) of section 13 of the copyright act, 1957, relating to original literary, dramatic, musical or artistic works; or (b) of cinematograph films for exhibition in a cinema hall or cinema .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... the judgment reported in air2004sc3757 tamil nadu kalyana mandapam association versus union of india (t.n.kalyana mandapam case, for brevity) and air2007sc2990 all india federation of tax practitioners versus union of india (all india federation of tax practitioners case, for brevity).14 in t.n.kalyana mandapam case, challenge was made to sub-section (i) of section 67 of the finance act, 1994, in and by which, service tax was levied in relation to service provided by a mandap ..... union of india represented by secretary to government ministry of finance new delhi 2 the commissioner central excise and service tax gobichettipalayam 3 the gobichettipalayam municipality represented by its commissioner gobichettipalayam respondents prayer in w.p.no.16400 of 2013: writ petition filed under article 226 of the constitution of india, seeking a writ of declaration, declaring the provisions of section 65(90a) and section 65(105)(zzzz) of the finance act, 1994 as ultra vires and unconstitutional and unenforceable. ..... 16 in the decision reported in 2010 (4) lw626 infotech software dealers association versus union of india, ministry of finance, department of revenue, central board of excise and customs.new delhi-1 and 4 others.two writ petitions were filed seeking to declare section 65(105)(zzzze) of chapter v of the finance act, 1994 (as amended by the finance act 2 of 2009) as null and void in and by which, an information technology software is also brought under the meaning of taxable service .....

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

..... section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in relation to income tax for the assessment year or as the case may be the financial year commencing on the first day of april 1971 as they apply in relation to income tax for the assessment year commencing on first day of april 1970 with certain modifications set out in the section ..... a reference being sought the following question of law was referred to the high court :-whether the words 'income tax' in the finance act of 1964 in sub-section (2)(a) and sub-section (2)(b) of section 2 would include surcharge and additional surchargethe high court answered the question in the negative and m favour of the assessee.3. ..... although under the act section 4 is the charging section income tax can be charged only where the central act which, in the present case, will be the finance act enacts that income shall be charged for any assessment year at the rate or rates specified ..... the finance act of 1952 was a short document and section 2 thereof simply provided :the provisions of section 2 of and the first schedule to, the finance act 1951, shall apply in relation to income tax and super tax for the financial year 1952-53 as they apply in relation to income tax and super tax for the financial year ..... the meaning of the word 'surcharge' as given in the webster's new international dictionary includes among others 'to charge; (one) too much or in addition .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... case, the availment of modvat credit was sought to be denied to the petitioner by issue of show cause notice, which was issued even before the enactment of section 112 of the finance act, 2000 and on an independent ground and on adjudication of the show cause notice, the petitioner was denied this credit for the period and the matter, it appears, became concluded, as the petitioner has not pursued an adverse order it suffered at the hands of cegat in the second ..... the tribunal had not invalidated any provisions of law or rule and therefore there was no occasion at all for the parliament to have enacted a validating levy and if there was no occasion, the very provisions of section 112 of the finance act, 2000 cannot be sustained inasmuch as it is the submission of learned counsel for the petitioners that there was no cause of action for the parliament to make such a law, which in effect and substance takes away certain benefits which had ..... ), while passing orders on the review petition in the appeal of the commissioner, having taken note of the provisions of section 112 of the finance act, 2000 for reviewing its earlier order of dismissing the appeal and for allowing the appeal of the commissioner on behalf of revenue, an appeal which had been preferred against the order of the cegat, wherein the tribunal had held that persons like the petitioners are entitled to avail of .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... -c in a case not falling under section 115a or section 115b or section 115bb or section use or section 164 or section 164a or section 167b, the rates or rate of income-tax specified in this behalf in the finance act of the relevant year, and for the purposes of computation of the "advance tax" payable under chapter xvii-c in a case falling under section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section 167b, section 115b or section 164, the rate or rates specified in section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section 167b, as the case may ..... lastly, it was contended on behalf of the appellants that the amending act whereby new section 15 of the act has been substituted is declaratory and, therefore, has retroactive operation. ..... of recognition by a subsequent order of the itat of the assessee as a public charitable trust under section 12a(a) of the income tax act, 1961, it was held as follows- since the order recognizing the appellant trust as a charitable trust under section 12-a(a) of the income tax act was passed on 29.4.1977 by itat, the appellant could not claim the benefit of that order as the exemption of the land from payment of urban land tax was claimed only for the period 1965 to 1976. .....

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

..... the explanation to section 65, which was inserted by the finance act of 2006, reads as follows: explanation: for the purposes of this section, taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration: 79. ..... the finance act, 2007 brought 7 new services under the service tax net and six telecom related services were omitted and merged into one new category of taxable service. ..... further, the finance (no.2) act, 2004 brought 13 new services under service tax which included reintroduction of service tax on 3 services and also made applicable service tax on risk cover in life insurance under the life insurance service, whereas this service was introduced in ..... the finance act, 2003 brought 8 new services within the ambit of service tax ..... by the finance act, 67 2012, entire scheme of service tax was completely changed and overhauled with the introduction of altogether new system of service tax ..... with effect from 1st july, 2012, sections 65 and 65a were made inapplicable, and a new section 65b introduced, in which under section 65b(37), the term person was defined as follows: (37) person includes,- (i) an individual, 65 (ii) (iii) (iv) (v) (vi) (vii) a hindu undivided family, a company, a society, a limited liability partnership a firm, an association of persons or body of individuals, whether incorporated or not, (viii) government, (ix) (x) a .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... or marketing of service provided by the client; or(iii) any customer care service provided on behalf of the client; or(iv) procurement of goods or services, which are inputs for the client; or(v) production of goods on behalf of the ..... applicability or otherwise of section 65(19)(iv) of finance act, 2003 to the services rendered by the petitioner as registrar and transfer agent during the period 1-7-2003 to 31-1-2004 is a mixed question of fact and law, this issue and the question whether the petitioner is entitled for exemption under central government notification ..... of doubts, it is hereby declared that for the purposes of this clause, 'information technology service' means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems.section 65(19), as amended by finance act, 2004 with effect from 10-9-2004, reads thus :-business auxiliary service' means any service in relation to :-(i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or(ii) promotion .....

Arun Excello Foundations (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : LC(2007)(3)269

..... of all, we have to go through the legislative history of the provision, as this provision was brought out by the finance bill, 1999 in substitution of new section for section 80-ia. ..... april, 2000 by the finance act, 2000 and by the finance act, 2003 and as substituted by the finance (no. ..... the learned cit(a) ought to have appreciated that there was no ambiguity nor scope for interpretation in view of the clear language of the section which did not postulate any restriction regarding the extent of shops and commercial establishments under section 80-ib(10) and such restrictions with retrospective effect imposed only by finance act, 2004 w.e.f. ..... order to be eligible undertaking, developing and building housing projects and for claiming deduction under section 80-ib(10), finance act, 2000 w.e.f. ..... 2) act, 2004 w.e.f.1st april, 2005, sub-section (10) as amended by the finance act, 2000 ..... april, 2000 has laid down various conditions and the provisions of section 80-ib amended by various finance acts as amended w.e.f. ..... , 2000 and the same reads as under: liberalisation of tax holiday to approved housing projects--under section 80-ia of the it act, profits of approved housing projects where the development and construction commences on or after 1st oct. ..... but the use of the words 'it is declared' is not conclusive that the act is declaratory for these words may, at times be used to introduce new rules of law and the act in the latter case will only be amending the law and will not necessarily be .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service tax illegally collected from the petitioner for the period from september 2004 till may 2007; e) issue such other writ/order/direction ..... section 65(30a): construction of complex means (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery ..... the new levy imposed by finance act 2007 does not indicate or show that works contract relating to construction of industrial and commercial complexes or construction of (residential) complexes as specified, would be only applicable when the contractor was same and not to composite contracts when the contractor was providing labour/services as well as goods used for construction of industrial and commercial complexes or residential ..... court of delhi at new delhi judgment delivered ..... or industrial construction of a new building or a civil (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry .....